CODE 83760 ACADEMIC YEAR 2021/2022 CREDITS 9 cfu anno 2 SCIENZE DEL TURISMO: IMPRESA, CULTURA E TERRITORIO 9912 (L-15) - IMPERIA SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07 LANGUAGE Italian TEACHING LOCATION IMPERIA SEMESTER 1° Semester PREREQUISITES Propedeuticità in ingresso Per sostenere l'esame di questo insegnamento è necessario aver sostenuto i seguenti esami: TOURISM SCIENCES:TERRITORY, CULTURE AND BUSINESS 9912 (coorte 2020/2021) BUSINESS ADMINISTRATION 41139 2020 TEACHING MATERIALS AULAWEB OVERVIEW Course description The course focuses on financial accounting, with particual regard to double-entry book-keeping and financial statement preparation. AIMS AND CONTENT LEARNING OUTCOMES The course aims to provide the theoretical basis for accounting for business operations and for preparing the financial statements in accordance with the rules of the Italian Civil Code. At the application level, the main accounting and budget problems typical of the companies operating in the tourism sector are deepened. TEACHING METHODS Lessons, business cases, seminars with professionals RECOMMENDED READING/BIBLIOGRAPHY - Book: Marchi, “Contabilità d’impresa e valori di bilancio”, V edizione, 2013. - Book: Quagli, “Bilancio di Esercizio e principi contabili”, VI edizione, 2013. - Other materials available on aulaweb. TEACHERS AND EXAM BOARD ROBERTO GARELLI Ricevimento: See aulaweb Exam Board ROBERTO GARELLI (President) RENATA DAMERI PIER MARIA FERRANDO MARCO SORRENTINO LESSONS LESSONS START Sem: I 19 sept. 2016 - 15 dec. 2016 Class schedule ACCOUNTING EXAMS ASSESSMENT METHODS There is a written assessment aimed at verifying the understanding of the key theoretical concepts and at testing the ability to record operations according to a double-entry system and to prepare financial statements through exercises. Students can also choose to have an additional oral assessment Exam schedule Data Ora Luogo Degree type Note 10/01/2022 10:00 IMPERIA Scritto 01/02/2022 10:00 IMPERIA Scritto 15/02/2022 10:00 IMPERIA Scritto 25/05/2022 10:00 IMPERIA Scritto 07/06/2022 10:00 IMPERIA Scritto 24/06/2022 10:00 IMPERIA Scritto 08/09/2022 10:00 IMPERIA Scritto FURTHER INFORMATION Attendance Not compulsory